THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

nature, these are clubbed together, heard together and disposed of by this common order for the sake of convenience and brevity. 2. First, we deal with delay in filing appeals before NFAC. The assessee has raised various grounds of appeals on merit as well as non-admitting of appeals by NFAC on the reason of delay in filing these appeals

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1) , BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

nature, these are clubbed together, heard together and disposed of by this common order for the sake of convenience and brevity. 2. First, we deal with delay in filing appeals before NFAC. The assessee has raised various grounds of appeals on merit as well as non-admitting of appeals by NFAC on the reason of delay in filing these appeals

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(2), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

nature, these are clubbed together, heard together and disposed of by this common order for the sake of convenience and brevity. 2. First, we deal with delay in filing appeals before NFAC. The assessee has raised various grounds of appeals on merit as well as non-admitting of appeals by NFAC on the reason of delay in filing these appeals

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly\nallowed for statistical purposes

condone the delay in\nfiling the appeals before ld. CIT(A) belatedly and the appeals are\nadmitted for adjudication by exercising the power u/s 253(5) of\nthe Act. The Ld.CIT(A) dismissed the appeal without considering\nand appreciating the contentions urged by the assessee in the\naffidavit filed before him. Consequently, the impugned orders are\nPage

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE-1(4) , BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

delay in filing appeal may kindly be condoned and the appeal may be admitted for hearing in the interest of natural justice

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

delay in filing appeal may kindly be condoned and the appeal may be admitted for hearing in the interest of natural justice

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

delay in filing appeal may kindly be condoned and the appeal may be admitted for hearing in the interest of natural justice

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

delay in filing appeal may kindly be condoned and the appeal may be admitted for hearing in the interest of natural justice

M/S. SJS ENTERPRISES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year:2017-18

condonation of delay and therefore was unjustified in rejecting the appeal. 2. The Ld. CIT(A) was unreasonable and grossly erred by not considering the merits of the case before rejecting the appeal. 3. The Ld. CIT(A) ought to have appreciated that intimation under section 143(1) of the Act [rectification order under section 154 of the Act dated

M/S. S J S ENTERPRISES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME, CIRCLE-6(1)(1), BANGALORE

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Years: 2018-19

condonation of delay and therefore was unjustified in rejecting the appeal. 2. The Ld. CIT(A) was unreasonable and grossly erred by not considering the merits of the case before rejecting the appeal. 3. The Learned Deputy Commissioner of Income Tax, CPC ("Ld. DCIT, CPC") grossly erred by disallowing an amount of INR 24,54,650 in respect of expense

M/S. RMZ HOTELS PRIVATE LIMITED,BANGALORE vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojariassessment Year: 2018-19

justice rather than legalise injustice on technicalities. Therefore, when this Tribunal was empowered and capable of removing injustice, in my opinion, the delay in filing the appeals before the CIT(A) has to be condoned and the appeals of the assessee have to be admitted and disposed of on merit. M/s. RMZ Hotels Private Limited, Bangalore Page

M/S. CHITRADURGA NIRMITHI KENDRA,CHITRADURGA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), DAVANGERE

In the result, appeal of the assessee is dismissed

nature of \"general public utility\" such as construction of roads,\nmedians, student's hostels, Samudaya bhavans etc.\n4. That based on its objects and activities the Appellant had been granted\nregistration u/s 12AA of the Income Tax Act 1961 vide registration\ncertificate dated 19.08.2003 by the learned Commissioner of Income Tax\nDavanagere.\n5. That while the appellant has been prompt

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(2) , BANGALORE

In the result, all the appeals of the assessee are dismissed

nature, these are clubbed together, heard together and\ndisposed of by this common order for the sake of convenience and\nbrevity.\n2. First, we deal with delay in filing appeals before NFAC. The\nassessee has raised various grounds of appeals on merit as well as\nnon-admitting of appeals by NFAC on the reason of delay in filing\nthese appeals

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGLALURU

In the result, all the appeals of the assessee are partly allowed\nfor statistical purposes

delay in\nfiling appeal may kindly be condoned and the appeal may be admitted for hearing\nin the interest of natural justice

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

nature, these are clubbed together, heard together and\ndisposed of by this common order for the sake of convenience and\nbrevity.\n2. First, we deal with delay in filing appeals before NFAC. The\nassessee has raised various grounds of appeals on merit as well as\nnon-admitting of appeals by NFAC on the reason of delay in filing\nthese appeals

SHRI. MARATE VENKATESHKUMAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-1(6), HUBLI

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2017-18

Natural Justice and therefore the impugned order is liable to be set aside, as illegal. 7. The Appellant refers to and rely upon the decisions of the Hon'ble ITAT, Bangalore in the case of SOT/. Teena Bethala Vs. ITO (ITA No- 1383/Rang/2019, dtd 28.08.2019, wherein it was held that: "On reading of section 69A, it is clear that

JURIMATRIX SERVICES INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(3)(1), BENGALURU

In the result, appeal of the assessee is dismissed

Bench: Shri Waseem Ahmed\Nand\Nshri Keshav Dubey\Nita No.92/Bang/2025\N Assessment Years:2018-19\Njurimatrix Services India Pvt. Ltd.\Ng4, Aspen Building\Nmanyata Embassy Business Park\Nhebbal\Nbangalore 560045\Npan No: Aabcj6157D\Nappellant\Nacit\Nvs. Circle 4(3)(1)\Nbangalore\Nrespondent\Nappellant By : Sri K.R. Girish, A.R.\Nrespondent By : Ms. Neha Sahay, D.R.\Ndate Of Hearing : 21.04.2025\Ndate Of Pronouncement: 15.07.2025\Norder\Nper Keshav Dubey:\Nthis Appeal At The Instance Of The Assessee Is Directed Against\Nthe Order Of The Ld. Pcit Dated 30.03.2023 Vide Din & Order No.\Nitba/Rev/F/Rev5/2022-23/1051648832(1) Passed U/S 263 Of\Nthe Income Tax Act, 1961 (In Short “The Act”) For The Assessment\Nyear 2018-19.\N2. The Assessee Has Raised The Following Grounds Of Appeal:\Ngeneral Grounds Of Appeal\N1.

condonation of the delay in filing\nappeals and rather follow a pragmatic line to advance substantial justice.\n14. It may also be important to point out that though on one hand, Section 5 of the\nLimitation Act is to be construed liberally, but on the other hand, Section 3 of the\nLimitation Act, being a substantive law of mandatory nature

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

nature, and that, the assessee has not been able to prove with facts and evidence that there was no gross negligence or deliberate inaction or lack of bonafide in filing the appeals belatedly. The Ld.CIT(A) relying on the principle embodied in the dictam “vigilantibus non dormientibus jura subveniunt”, held that, the delay cannot be condoned simply because, the assessee